Research On The Management Of Key Tax Sources In Grass-roots Tax Authorities

The fourth Plenary Session of the 19th Central Committee of the COMMUNIST Party of China proposed to promote the modernization of national governance system and governance capacity,and to realize the modernization of taxation governance is one of the due meaning.The fourteenth Five-year Plan mentioned to promote the modernization of tax collection and management,and the key tax source management is one of the key points to promote the modernization of tax collection and management.With the development of economy,the organizational structure and business model of key tax source enterprises are more and more complex and changeable,accounting level and informatization degree are higher and higher,and their management is more and more difficult.The traditional management mode of the basic tax department is increasingly unable to adapt to the complex tax source management practice,and there are certain problems in the management concept,management means,management system,management process and management methods.Seize the management of key tax sources,in a sense,is equal to seize the " bull nose",but also for the reform of tax collection management to find a powerful entry point.At present,the theoretical research on the management of key tax sources in China is not mature enough,and in practice,it is "independent".After the merger of national and local taxes in 2018,the management of key tax sources in many grassroots areas is a pilot practice,belonging to the stage of "crossing the river by feeling for stones".There are great differences in management modes in different regions,which need to be explored both theoretically and practically.In order to strengthen the management of key tax sources,the tax authorities in Y district have adopted measures such as establishing professional management organizations,attaching importance to risk management,promoting tax compliance with services,and attaching importance to information construction after the implementation of the reform of specialization of tax sources,and have implemented the improvement of functional division,risk management,tax service and information construction.But there are still problems and shortcomings.Based on the practice of key tax source management in Y District of J City,this paper intends to study the problems and causes of key tax source management in grass-roots tax departments by reading a lot of literature and adopting methods such as questionnaire survey and interview.It is found that there are some problems in the management of key tax sources in grass-roots tax departments,such as institutional functions do not match,mismatching of post and responsibility,inadequate personalized service,low level of information management and tax,and low quality and efficiency of risk prevention and control.Through the analysis,it is found that the reasons for the above problems mainly include:the classification planning is unreasonable,the shortage of human resources,the lack of service concept,the backward technology of information management and tax,the imperfect risk management mechanism and so on.Based on the opinions collected from surveys and interviews,combined with information asymmetry theory,risk management theory and enterprise-type government theory,the following suggestions are put forward:firstly,scientifically plan the grading and classification systemfirst;in the second,strengthen the construction of professional talent team;thirdly,change the management concept;fourth,promote information construction;the fifth,innovate the risk management mode.